Organisation for Economic Cooperation and Development, Clarification on the application of the permanent establishment definition in e-commerce: changes to the commentary on the Model Tax Convention on Article 5 (available at www.oecd.org/dataoecd/46/32/1923380.pdf, last visited on 3 September 2003).
Organización de Cooperación y Desarrollo Económicos, Clarification on the application of the permanent establishment definition in e-commerce: changes to the commentary on the Model Tax Convention on Article 5 (se puede consultar en www.oecd.org/dataoecd/46/32/1923380.pdf, actualizada por última vez el 3 de septiembre de 2003).